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29 results for “TDS”+ TDSclear

Sorted by relevance

Mumbai6,855 Delhi6,786 Bangalore3,180 Chennai2,865 Kolkata2,124 Pune1,347 Ahmedabad792 Patna790 Hyderabad786 Karnataka743 Cochin640 Jaipur532 Indore439 Raipur425 Chandigarh389 Nagpur321 Visakhapatnam223 Lucknow199 Cuttack181 Rajkot171 Surat169 Jodhpur128 Telangana98 Ranchi93 Panaji88 Dehradun87 Amritsar87 Agra81 Guwahati66 Jabalpur48 Kerala41 Calcutta31 SC29 Allahabad20 Varanasi12 Rajasthan10 Himachal Pradesh8 Punjab & Haryana7 Orissa5 J&K5 Uttarakhand3 A.K. SIKRI ROHINTON FALI NARIMAN1 Bombay1 Andhra Pradesh1 Gauhati1 KURIAN JOSEPH ROHINTON FALI NARIMAN1

Key Topics

TDS19 Section 24413 Section 19412 Section 20111 Section 194A9 Section 271C9 Section 115J6 Section 244A5 Section 905 Deduction5

M/S US TECHNOLOGIES INTERNATIONAL PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-007934-007934 - 2011Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 201Section 271C

TDS) (or belated remittance of the TDS), the respective assessees have preferred the present appeals. CIVIL APPEAL NO. 7934/2011

SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER

C.A. No.-007865-007865 - 2009Supreme Court29 Jul 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

TDS was deducted. However, when the amount deducted in the form of TDS was deposited with the Government

Showing 1–20 of 29 · Page 1 of 2

Double Taxation/DTAA4

Survey u/s 133A4

COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD

C.A. No.-005114-005114 - 2007Supreme Court25 Mar 2009

Section 133ASection 192(1)Section 201(1)Section 9(1)(ii)

TDS provisions in Chapter XVII-B, which are in the nature of machinery provisions to enable collection and recovery

NATIONAL PETROLEUM CONSTRUCTION COMPANY vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(2) INTERNATIONAL TAXATION NEW DELHI

Appeal is hereby allowed to the extent

C.A. No.-004964-004964 - 2022Supreme Court29 Jul 2022

Bench: HON'BLE MS. JUSTICE INDIRA BANERJEE

Section 143(1)Section 197

TDS) at the rate of 4% in respect of payments received by the Appellant from Oil and Natural Gas Company

COMMISSIONER OF INCOME TAX KOLKATA XII vs. M/S CALCUTTA EXPORT COMPANY

C.A. No.-004339-004340 - 2018Supreme Court24 Apr 2018

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

TDS provisions and not to punish those assessees who have deducted and paid the TDS to the government

M/S NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs. COMMISSIONER INCOME TAX APPEALS(41)

The appeals are dismissed

C.A. No.-015613-015613 - 2017Supreme Court02 Jul 2018

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 194Section 201

TDS) & ORS. … RESPONDENT(S) WITH CIVIL APPEAL NO.12750 OF 2017 NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY … APPELLANT(S) VERSUS UNION

M/S JAPAN AIRLINES CO.LTD. vs. COMMR.OF INCOME TAX,NEW DELHI

C.A. No.-009875-009875 - 2013Supreme Court04 Aug 2015

TDS under Section 194-C of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). The TDS

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

TDS”] under section 195 of the Income Tax Act. This judgment dated 15.10.2011 has been relied upon by the subsequent

COMMNR. OF INCOME TAX, BANGALORE vs. M/S. CENTURY BUILDING INDUSTRIES PVT.LTD

C.A. No.-006820-006820 - 2005Supreme Court10 Aug 2007

For Respondent: M/s. Century Building Industries Pvt. Ltd

Section 133ASection 194ASection 194A(1)Section 201Section 201(1)

TDS) on interest paid by it for loans availed of by the assessee and repaid by it with interest

COMMR.OF INCOME TAX,BANGALORE vs. M/S INFOSYS TECHNOLOGIES LTD

C.A. No.-003725-003725 - 2007Supreme Court04 Jan 2008

For Respondent: Infosys Technologies Ltd

Section 17(2)(iii)Section 192

TDS was charged at 30%. It was held that the respondent-assessee was a defaulter for not deducting TDS

COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

C.A. No.-010677-010679 - 2010Supreme Court16 Dec 2010

TDS and Advance Tax paid by the assessee resulting in the figure of `5,39,88,163/- being the balance

STATE BANK OF INDIA vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is dismissed

C.A. No.-008181-008181 - 2022Supreme Court04 Nov 2022

Bench: HON'BLE MR. JUSTICE SUDHANSHU DHULIA

Section 192Section 192(1)Section 201

TDS of its employees. Digitally signed by SNEHA DAS Date: 2022.11.05 12:29:35 IST Reason: Signature Not Verified

NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs. CHIEF COMMISSIONER OF INCOME TAX

C.A. No.-000792-000793 - 2014Supreme Court02 Jul 2018

Bench: HON'BLE MR. JUSTICE ASHOK BHUSHAN

Section 10Section 10(20)Section 131Section 142Section 142(1)Section 194ASection 3

TDS as required under Section 194A of the Income Tax Act and remit the same to the Central Government

COMMISSIONER OF INCOME TAX (TDS), KANPUR vs. CANARA BANK

The appeals are dismissed

C.A. No.-006020-006020 - 2018Supreme Court02 Jul 2018

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 194ASection 3

TDS) ... APPELLANTS KANPUR AND ANR. VERSUS CANARA BANK ... RESPONDENT WITH C.A.NO.6064 of 2018 @ SLP(C)No.9295/2017, C.A.NO.6056 of 2018 2018 @ SLP (C)No.3162/2017

THE DIR. PRASAR BHARATI vs. COMMISSIONER OF INCOME TAX, THIRUVANANTH

C.A. No.-003496-003497 - 2018Supreme Court03 Apr 2018

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

Section 194HSection 201(1)

TDS), (2012)345 ITR 288 in support of his submission. 36. On perusal of the said judgment, we find

DY. COMMR. OF INCOME TAX, UJJAIN vs. M/S TORQOUISE INVESTMENT & FINANCE LTD

Appeals are dismissed

C.A. No.-004485-004485 - 2007Supreme Court20 Feb 2008

For Respondent: Torqouise Investment & Finance Ltd

Section 143(1)(a)Section 5(1)(c)

TDS on dividend received from a Malaysian company i.e. Pan Century Edible Oils Sdn.Bhd. Malayasia.. The Assessing Officer

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

C.A. No.-000262-000262 - 2026Supreme Court15 Jan 2026

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

TDS Officer and the AAR had expressed only a prima facie view of the matter. The order dated 17.08.2018 passed

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 143(1)Section 276C

TDS, TCS, advance tax and tax paid u/s 140A before filing of the return of income or where no return

COMMISSIONER OF INCOME TAX (IT)4 vs. M/S. RELIANCE TELECOM LTD

C.A. No.-007110-007110 - 2021Supreme Court03 Dec 2021

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 195(2)Section 254(2)Section 9(1)(vi)

TDS. It was contended by the Assessee that it was for the purchase of software and Ericsson A.B. had no permanent

M/S K LAKSHMANYA AND COMPANY vs. COMMISSIONER OF INCOME TAX

The appeal is dismissed in terms of the signed order

C.A. No.-004335-004335 - 2012Supreme Court01 Nov 2017

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

Section 241Section 244

TDS of Rs. 45,73,528 and tax paid after original assessment of Rs. 1,71,00,320. The Department